| Otto Consult LP | | 2017 |
| Otto Enterprises L.P. | | 2013 |
| Otto Wulf (UK) Limited | Transport & logistics | 2021 |
| Ottorson LP | | 2013 |
| Otwld LP | | 2025 |
| Oude & Gruit Ltd | Hospitality | 2015 |
| OUI BON Ltd | Information & communication | 2026 |
| Ouldwest Trade LP | | 2012 |
| Ouninpohja Ltd | Professional & scientific | 2023 |
| OUR AI Collective CIC | Education | 2025 |
| OUR City Apartments Ltd | Hospitality | 2017 |
| OUR City Residence Limited | Hospitality | 2019 |
| OUR Conception LP | | 2016 |
| OUR Creation Ltd | Hospitality | 2025 |
| OUR Fathers Wines Ltd | Manufacturing | 2014 |
| OUR Honest DIY Limited | Construction | 2023 |
| OUR Land Productions Ltd. | Information & communication | 2015 |
| OUR Scottish Home Limited | Hospitality | 2019 |
| OUR SLJ Limited | Education | 2025 |
| OUR Voices Matter CIC | Health & social care | 2025 |
| Ourack Wind Farm LLP | | 2014 |
| Ournet.Energy Limited | Construction | 2022 |
| Ourspace Partners LP | | 2017 |
| Ouster UK Limited | Manufacturing | 2018 |
| Ouston Production LP | | 2014 |
| OUT of Control Ltd | Wholesale & retail | 2025 |
| OUT of Hand Scotland Limited | Manufacturing | 2011 |
| OUT of the Blue Arts & Education Trust | Arts & recreation | 2002 |
| OUT of the Blue Productions Ltd | Hospitality | 2005 |
| OUT of the Box Limited | Wholesale & retail | 1997 |
| Outberg Import L.P. | | 2015 |
| Outbound Suite Ltd | Information & communication | 2026 |
| Outbritain Ltd | Other services | 2020 |
| Outcome Proof Ltd | Information & communication | 2025 |
| Outcome Shift Ltd | Professional & scientific | 2025 |
| Outdoor Industries Association CIC | Other services | 2009 |
| Outdoor Media (Scotland) Limited | Construction | 2024 |
| Outdoor Nursery Edinburgh Ltd | Education | 2014 |
| Outer Holdings LP | | 2022 |
| Outer Space Holding LP | | 2022 |
| Outlier Data Solutions Limited | Information & communication | 2023 |
| Outliers Barber Co Ltd | Other services | 2022 |
| Outlook Marketing L.P. | | 2012 |
| Outplay Entertainment Limited | Wholesale & retail | 2010 |
| Outpost Adventures Limited | Arts & recreation | 2019 |
| Outpost Edinburgh Ltd | Hospitality | 2021 |
| Outpost Overseas Ltd. | Administrative & support | 2023 |
| Outsaucing Ltd | Manufacturing | 2024 |
| Outscotland Ltd | Information & communication | 2020 |
| Outset Engineering Ltd | Professional & scientific | 2022 |
| Outside Marketing Corporation L.P. | | 2010 |
| Outsider Events Limited | Arts & recreation | 2020 |
| Outsourcy LP | | 2016 |
| Outward VC II Carried Interest LP | | 2023 |
| Ouvrage Ltd | Information & communication | 2026 |
| Ouzaki Ltd | Hospitality | 2025 |
| OV Food Ingredients Company L.P. | | 2009 |
| Oval Global Solutions Ltd. | Professional & scientific | 2013 |
| OVB Consulting Ltd | Professional & scientific | 2022 |
| OVE Arup & Partners Scotland Limited | Professional & scientific | 1977 |
| OVE Labs Ltd | Wholesale & retail | 2025 |
| Overalon LP | | 2013 |
| Overbay Europe Petites Capitalisations PE 2007, LP | | 2007 |
| Overburg L.P. | | 2015 |
| Overgrown Design Ltd | Professional & scientific | 2025 |
| Overhold Sales L.P. | | 2013 |
| Overland Holdings Ltd | Construction | 2025 |
| Overland Trans L.P. | | 2016 |
| Overmars Trading & Co | | 1994 |
| Overmind Innovation LP | | 2015 |
| Overoceans LP | | 2019 |
| Overon Resources L.P. | | 2015 |
| Overport Overseas L.P. | | 2014 |
| Oversa Management LP | | 2017 |
| Oversea Consulting Group | | 1999 |
| Oversea Trade LP | | 2017 |
| Overseas Capital L.P. | | 2011 |
| Overseas Co Services LP | | 2016 |
| Overseas Deli Ltd | Wholesale & retail | 2018 |
| Overseas Development and Marketing Consultants | | 1994 |
| Overseas Developments LP | | 2015 |
| Overseas Emigration Limited | Administrative & support | 2001 |
| Overseas Europe Trading | | 1993 |
| Overseas Trading Partnership L.P. | | 2010 |
| Oversize Escort Limited | Financial services | 2015 |
| Overskilling Ltd | Information & communication | 2022 |
| Overson Networks L.P. | | 2014 |
| Overtel Projects LP | | 2018 |
| Overto Cloud Ltd | Information & communication | 2025 |
| Overton Conception LP | | 2016 |
| Overton Farm Developments Limited | Construction | 2006 |
| Overton Redding Investments Limited | Real estate | 2004 |
| Overton Redding Limited | Construction | 2002 |
| Overton Solutions LP | | 2013 |
| Overtown Taxis Ltd. | Professional & scientific | 2004 |
| Overtron L.P. | | 2015 |
| Overture Properties L.P. | | 2009 |
| Ovtech LP | | 2019 |
| Owen and Harry Limited | Health & social care | 2021 |
| Owen Gibb and Sons Ltd | Construction | 2013 |